(6)Where on an admission of a first appeal or a second appeal, the Appellate Authority stays the recovery of any amount of tax assessed or penalty imposed and on a decision in such appeal by it the amount of tax or penalty so stayed has been maintained in whole or in part by it, the dealer shall be liable to pay interest [***] [Omitted by M.P. Act No. 12 of 2006.] on such amount at the rate of [1.5 per cent] [Substituted by M.P. Act No. 12 of 2006.] per month for the period from the date on which the recovery of such amount was stayed by the Appellate Authority to the date of its payment after the decision in appeal.
